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Co-Founder & CEO movingo
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Iakov Kukushkin
Copywriter, Journalist
Nov 27, 2025
Anyone doing business in the UAE must register for Corporate Tax. It's a legal requirement, so there's no way around it. The process isn't too complicated, but it's important to have the correct documents. In this article, we'll tell you what documents you'll need and share other important information about the process.
Brief introduction of the Corporate Tax in the UAE
Corporate Tax in the UAE is a federal tax imposed on the profits of businesses operating in the country. It was introduced to bring the UAE in line with international tax standards. The current Corporate Tax rate is:
- 9% on taxable income above AED 375,000
- 0% on income up to AED 375,000
- 0% for eligible Free Zone companies if they meet certain conditions.
We've covered this tax in detail in our guide. If you have any questions or need advice on doing business in the UAE — including issues related to taxes, visas, etc. — please contact us. We are here to help.
Who should register for Corporate Tax in UAE?
-
Mainland companies
- LLCs, sole establishments, civil companies
- Branches of foreign companies
-
Free Zone companies
- FZ-LLCs, FZE, branches
- Registration is still required, even if you expect to claim the 0% Free Zone regime.
-
Foreign businesses
Operating in the UAE through a permanent establishment (PP) or deriving income from the UAE. -
Freelancers
Keep in mind that even if your business isn't generating income (you earn AED 0), you still need to register for Corporate Tax.
Registering for Corporate Tax is important for businesses and individuals doing business in the UAE. Even if you earned AED 0, you must register for the CT and file returns stating as such. This is a requirement for preferential tax treatment and a way to avoid fines and penalties.
Documents required for Corporate Tax registration in UAE
Trade license
- A clear copy of your company trade license issued by the relevant authority.
- Must include company activities and license validity.
❗ Here's a helpful tip: If your license has expired recently, the system might not accept your application.
Emirates ID and passport copies of owners
Required for all individual shareholders, partners, and authorized signatories.
Include:
Include:
- Passport copy
- Emirates ID (front & back)
- Visa page (if applicable)
Memorandum of Association (MOA) or Articles of Association (AOA)
This confirms:
- Ownership structure
- Capital distribution
- Business activities
Authorized signatory proof
For example:
- Power of Attorney
- Board resolution
- UBO authorization letter
Contact details of the company
- Official email
- Valid UAE phone number
- Office address (Ejari or tenancy contract)
Bank account details
Include:
- Account name
- IBAN
- Bank name & branch
Financial information
The FTA requires expected business activity start date and financial year details. You may need to upload:
- Opening balance sheet
- If applicable, last year's audited/unaudited financials.
- Business activity overview
A brief description of your business model, including:
- How revenue is generated
- Whether you operate locally, internationally, or both
- Additional documents for branches
- Parent company license
- Parent company tax registration (if abroad)
- Board resolution authorizing UAE branch tax compliance
The list may look daunting, but you don't have to do everything yourself. You can save yourself a lot of time and give yourself peace of mind by delegating all the paperwork to professionals.
Documents required for Corporate Tax registration for Free Zone companies
Free Zone businesses follow the same base requirements as mainland companies, but with a few additional details due to the 0% Qualifying income regime.
Free Zone certificate / Establishment Card
Confirms your company is registered in a specific Free Zone authority.
Ownership structure specific to Free Zones
Some free zones use:
- Share certificates
- Capital confirmation letters
Proof of qualifying income (in some cases)
If you plan to claim the 0% rate for eligible income, the FTA may request:
- Nature of qualifying activities (e.g., services to foreign clients)
- Proof of substance in the Free Zone
- Relevant contracts showing non-UAE customer base
- Free Zone office lease (Ejari or flexi-desk agreement)
When should you register for Corporate Tax in UAE?
General rule
- UAE resident entities (LLCs, Free Zone entities, and branches) that are incorporated or established on or after March 1, 2024, must register for company tax within 3 months of incorporation.
- For non-UAE companies, the deadline is within 9 months of becoming subject to Corporate Tax.
- The registration deadline for natural residents is March 31 of the following calendar year.
Free Zone companies (2025 updates):
The registration deadline may differ depending on when the license was issued.
Example: Companies with licenses issued before 2024 typically had registration deadlines throughout that year. Late registrants in 2025 must register immediately.
Example: Companies with licenses issued before 2024 typically had registration deadlines throughout that year. Late registrants in 2025 must register immediately.
Proof of qualifying income (in some cases)
- Must apply within 3 months of receiving the trade license.
To avoid getting lost in the maze of paperwork and make life easier for business owners, we've lunched movingo. We'll help you stay organized, ensure you're in compliance with all relevant regulations, and give you the time to focus on growing your business. Why don't you give us a call and see how we can help?
We understand that running a business is complex and that you may need assistance with various issues, such as employee visas, taxes, and financial audits. We offer a wide range of services for businesses of all sizes. Take a look — something is bound to be useful to you!
